Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
sources are applied towards meeting the expenses incurred by
Authority in the administration of this Act and for no other
purpose.
13 Accounts and Audit • Non maintenance of appropriate and
adequate accounts and records for the
authority
• Verify whether the Authority has maintained proper accounts and
other relevant records and prepared an annual statement of
accounts including the balance sheet in such form as the State
Government may specify
• Verify whether the accounts of the authority are being audited
14 Report and Returns • Inadequate reporting
• Delay in submission of reports and
returns
• Verify whether the Authority prepares for every year a report of its
activities during that year, and submits the report to the State
Government in such form and on or before such date as the State
Government may specify and such report shall be laid before both
houses of the Legislature.
• Verify whether the Authority furnishes to the State Government
such reports, returns and other information as that Government
may from time to time require.
C
Special Area development Authority
15 Special Area Development Authority • Non Compliance with the requirements • Verify whether the special development authorities prepare a
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